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Excise manufacture and spirits: Exposure draft legislation and draft explanatory material

Date:

Monday, 12 October 2009

Content ID:

1639

Abstract:

The Government is clarifying the excise law to ensure that imported high strength spirits blended with domestically produced high strength spirits are free of duty under the concessional spirits regime, with effect from the date of Royal Assent of the amending legislation. These spirits are generally not intended for consumption as an alcoholic beverage and the proposed changes will allow current practice to continue. This measure has no revenue impact.

An exposure draft of the legislation and draft explanatory material are now available.

Making a submission

Interested parties are invited to comment on the draft legislation and explanatory material. While submissions may be lodged electronically, by post or by facsimile, electronic lodgment is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence.  Automatically generated confidentiality statements in emails do not suffice for this purpose.  Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.  A request made under the Freedom of Information Act 1982 (Commonwealth) for a submission marked 'confidential' to be made available will be determined in accordance with that Act.

Closing date for submissions: Friday, 23 October 2009

Address written submissions to:
Manager
Indirect Tax Unit
Indirect Tax Division
The Treasury
Langton Crescent
PARKES  ACT  2600

Email:  ExciseConsultation@treasury.gov.au

For enquiries, please call Glen McCrea, (02) 6263 3502.

Documents Available:


Acrobat (PDF) documents

 Acrobat (PDF)

Exposure Draft  18.89kb
Explanatory Memorandum  24.85kb
Consultation Summary  29.68kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Consultation Summary  840.38kb

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